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HMRC internal manual

Capital Gains Manual

Computation: IT: sale of income for lump sum

The individual relinquishing the income from his or her personal activities remains chargeable under Case VI in respect of the capital sum even if that sum is receivable by some other person, see IM4681. In such cases, provided the tax charged in the Case VI assessment has been paid, the person receiving the capital sum is to be treated as having been charged to that tax and, therefore, is not to be charged to Capital Gains Tax in respect of the capital sum.